Are you a construction company that does subcontracting?
Can you invoice your subcontracted services without VAT under article 242 of the French tax code? And display the words "TVA autoliquidée par le tiers" ("VAT self-assessed by the third party") in accordance with article 13 of I of article 242 nonies A of appendix II to the CGI, thus justifying the absence of tax collection by the subcontractor?
The "Self-liquidated VAT on subcontracting" app lets you apply the "VAT self-liquidated by third party" label to your subcontracting invoices.
For work carried out as a subcontractor, this app allows you to apply the reverse charge instructions, so that VAT is paid by the lessee who has subcontracted construction, repair, cleaning, maintenance, conversion and demolition work to you, and not by you.
This app :
- ?add a checkbox named "auto-liquidated VAT" to your quotes and invoices, in the "miscellaneous" block
- Displays the words "VAT self-assessed by third party" on the PDF of documents for which the box is checked.
